88
財務報告
Financial Report
Notes to the financial statements (continued)
財務報表附註（續）
for the year ended 31 March 2015
截至二零一五年三月三十一日止年度
3. SIGNIFICANT ACCOUNTING
POLICIES (continued)
Financial instruments (continued)
Financial liabilities and equity instruments
Classification as debt or equity
Debt and equity instruments issued by the Council are
classified as either financial liabilities or as equity in accordance
with the substance of the contractual arrangements and the
definitions of a financial liability and an equity instrument.
Equity instruments
An equity instrument is any contract that evidences a residual
interest in the assets of the Council after deducting all of
its liabilities. Equity instruments issued by the Council are
recognised at the proceeds received, net of direct issue costs.
Financial liabilities
The Council’s financial liabilities, including other payables are
subsequently measured at amortised cost, using the effective
interest method.
Effective interest method
The effective interest method is a method of calculating the
amortised cost of a financial liability and of allocating interest
expense over the relevant period. The effective interest
rate is the rate that exactly discounts estimated future cash
payments (including all fees and points paid or received that
form an integral part of the effective interest rate, transaction
costs and other premiums or discounts) through the expected
life of the financial liability, or, where appropriate, a shorter
period, to the net carrying amount on initial recognition.
Interest expense is recognised on an effective interest basis.
3.
主要會計政策（續）
金融工具（續）
金融負債及權益工具
分類為金融負債或權益
本局發行的債務及權益工具乃
根據所訂立的合約安排的內容
以及金融負債及權益工具的定
義而分類為金融負債或權益。
權益工具
權益工具為證明於本局經扣除
其所有負債後的資產中所剩餘
權益的任何合約。本局發行的權
益工具按已收所得款項扣除直
接發行成本確認。
金融負債
本局的金融負債包括其他應付
款項，乃隨後按採用實際利率法
計算的已攤銷成本計量。
實際利率法
實際利率法乃計算金融負債的
已攤銷成本及分配相關期間利
息開支的方法。實際利率乃按金
融負債的預計年期或適用的較
短期間，準確貼現估計未來現金
付款（包括所有構成整體實際利
率的已付或已收費用及利率差
價、交易成本及其他溢價或折扣）
至初始確認時的賬面淨值的利率。
利息開支乃按實際利率基準
確認。
